2017 (9) TMI 321 - SCH - Income Tax

TDS u/s 194C - assessee in default - failure to deduct tax or short deducted tax - liability to tax - Held that - HC order confirmed 2017 (8) TMI 238 - ALLAHABAD HIGH COURT . The Special Leave Petition is dismissed. HC has held Tribunal has rightly remanded the matter to the assessing authority to examine this aspect. If the assessing authority finds that the recipient-assesses, i.e., SAL was not liable to pay any tax during the relevant assessment year or has actually paid tax, the assessee cannot be held to be assessee in default merely for the reason that it has failed to deduct tax or has short deducted tax and for that reason alone the assessing authority cannot raise demand of tax from the assessee. We find that similar question has also been considered recently by this court in Ghaziabad Development Authority v. Union of India (2016 (8) TMI 1240 - ALLAHABAD HIGH COURT). - Decided against the Revenue

Summary

The Supreme Court dismissed the Special Leave Petition after condoning the delay. Pending application(s) were disposed of accordingly. (Case citation: 2017 (9) TMI 321 - SC)